Return of professional diesel

According to Law 38/1992, the return will not exceed that corresponding to 50,000 liters of diesel per vehicle per year. The tax has two sections, the state and the autonomous communities. Transport companies will be able to recover, from professional diesel fuel, per vehicle and year, between 50 and 2,450 euros, which will correspond to the amount equivalent to a maximum annual consumption of 50,000 liters.

The total amount will depend on the autonomous communities where you have done your refueling.As a minimum, you can recover 50 euros per vehicle per year, since all liters consumed are entitled to a refund of one euro per thousand liters, corresponding to the state tax tranche.

To get the maximum (2,450 euros), it is necessary to refuel in one of the seven autonomous regions that apply the highest autonomic section (48 euros per thousand liters, for example Catalonia), equivalent to a maximum annual consumption of 50,000 liters per vehicle per year.

Steps to request the excises return

To be in beneficiaries’ census of professional diesel and vehicles owned by them:

When it comes to the transport of goods by road, authorization number granted by the Ministry of Public Works for the vehicles.

Communicate bank account code, to which the State Agency of the Tax Administration will carry out transfer returns

Pay consumptions made with a professional diesel card: by using this specific way of payment automatically there is a request by the holder of the tax refund.

All beneficiaries entitled to return must submit, through the electronic headquarters of the Tax Administration, an annual declaration, within the first quarter of the year following the end of the calendar year, with the kilometers traveled, between January 1 and December 31 of the previous year, adjusted to an electronic format.